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UNIVERSITY 

OF  CALIFORNIA 

LOS  ANGELES 


SCHOOL  OF  LAW 
LIBRARY 


X 


TREASURY  DEPARTMENT 
UNITED  STATES  INTERNAL  REVENUE 


^'■5/       lyi[h')^^i     K<V<MU<.    j-frvi(:«' 

REGULATIONS  NO.  43 


RELATING  TO  THE 


War  Tax  on  Admissions  and  Dues 


UNDER  THE  WAR  REVENUE  ACT 


OP 


OCTOBER  3.  1917 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1918 


s 

In  ^r  A2 
19/8 


REGULATIONS  No.  43 


RELATING    TO    THE 


WAR  TAX  ON  ADMISSIONS  AND  DUES 

UNDER 

Title  Vn  of  the  Act  of  October  3,  1917. 

[Public,  No.  50,  Sixty-fifth  Congress.    H.  R.  4280.1 


TAX  ON  ADMISSIONS. 

Sec.  700.  That  from  and  after  the  first  day  of  November,  nineteen 
hundred  and  seventeen,  there  shall  be  levied,  assessed,  collected,  and 
paid    *    *    * 

Article  I.  Effective  date. — Liability  to  tlie  tax  depends  upon 
the  date  of  the  admission  to  any  place.  If  on  or  after  Novem- 
ber 1,  1917,  the  amomit  paid  therefor  is  taxable,  notwithstanding 
a  ticket  may  have  been  procured  or  the  admission  paid  for 
before  that  date. 


(a)  a  tax  of  1  cent  for  each  10  cents  or  fraction  thereof  of  the  amount  paid 
for  admission  to  any  place,  including  admission  by  season  ticket  or  sub- 
scription, to  be  paid  by  the  person  paying  for  such  admission:  Provided, 
That  the  tax  on  admission  of  children  under  twelve  years  of  age  where 
an  admission  charge  for  such  children  is  made  shall  in  every  case  be  1 
cent;     *     *     * 

Art.  II.  Paid  admissions. — The  tax  is  1  cent  for  each  10  cents 
or  fraction  thereof  of  the  amount  paid  for  admission  to  any  place 
by  a  person  12  years  of  age  or  oveiC  Every  person  charging 
taxable  admissions  shall  keep  conspicuously  posted  in  his  place 
of  business  a  sign  accurately  stating  the  prices  charged  for 
admission,  the  tax  due  on  each  admission,  and  the  total  of  the 
admission  and  tax.  The  tax  must  be  paid  on  tickets  sold  and 
not  caUed  for  wliich  the  theater  reserves  no  right  to  sell.  Upon 
an  exchange  of  tickets  for  other  tickets  of  a  higher  price  the 
difference  between  the  tax  on  the  more  expensive  tickets  and 
the  tax  already  paid  shall  be  collected.  Where  all  the  admis- 
sions to  an  entertainment  are  sold  en  hloc  to  a  piu'chaser  for  a 
specific  sum  and  no  charge  is  made  for  individual  tickets,  the 
tax  is  on  the  price  •'paid  for  the  entertainment;  but  the  pur- 
chaser must  account  for  the  tax  on  any  excess  over  the  purchase 
price  for  which  he  may  resell  the  tickets. 

3 


WAR  TAX   ON   ADMISSIONS  AND  DUES. 

Art.  III.  Agents  and  brokers. — The  tax  is  upon,  the  price  paid 
for  admission.  In  all  cases  where  a  broker  purchases  tickets  for 
resale  with  the  right  to  return  those  not  sold,  or  a  relation  exists 
other  than  that  of  buyer  and  seller,  the  proprietor  of  the  enter- 
tainment will  be  held  responsible  for  collecting  the  tax  on  the 
full  price  paid  by  the  actual  user  of  the  tickets.  Independent 
brokers  and  dealers  in  admission  tickets  must  collect  and 
account  for  the  tax  on  their  sales,  less  the  amount  of  the  tax 
on  each  ticket  collected  and  accounted  for  h\  the  amusement 
enterprise.  If  a  ticket  is  sold  for  use,  and  not  for  resale,  at  less 
than  the  face  value,  the  tax  is  on  the  price  paid,  but  the  seller 
must  collect  the  tax  on  the  face  value  unless  lie  can  furnish  satis- 
factory evidence  to  this  department  that  the  presumptive  pur- 
chaser was  not  an  agent  of  or  acting  in  collusion  with  the  seller. 

Art.  IV.  Nature  of  admissions  taxed:  Amusements  and  enter- 
tainments.— The  tax  is  on  the  amount  paid  for  admission  "to 
any  place."  No  definition  of  ''place"  is  given  in  the  law,  but 
the  context  indicates  that  in  general  only  admissions  to  places 
of  amiLsement  and  entertainment  were  intended  to  be  taxable. 
Where  an  admission  charge  in  form  is  made,  but  in  fact  is  merely 
a  payment  for  the  privilege  of  using  certain  equipment,  the 
admission  is  incidental  to  the  privilege  o^  using  such  equipment, 
and  the  tax  does  not  apply.  Examples  of  such  admissions 
are  charges  for  the  use  of  pool  tables,  tennis  courts,  golf  links, 
swimming  pools,  and  Turkish  baths.  However,  where  a  charge 
is  made  both  to  the  persons  using  the  equipment  and  to  mere 
spectators,  the  tax  applies  to  aU  such  admissions.  The  test, 
therefore,  to  determine  whether  the  tax  is  due  on  admissions 
is  whether  all  persons  admitted  must  pay  a  charge  or  onl}^  those 
who  use  the  equipment.  Wliere  a  dancing  school  chai'ges  an 
admission  -and  an  additional  charge  for  instruction,  the  tax  is 
only  on  the  admission,  but  if  there  is  a  single  charge  for  admission 
with  instruction  to  those  who  wish  it,  the  tax  is  on  the  entire 
charge.  Where  an  admission  charge  is  made  to  a  dancing 
pavilion  and  a  separate  charge  is  made  for  each  dance  for  admis- 
sion to  the  dancing  floor  within  the  pavilion,  every  admission 
to  the  pavilion  or  dancing  floor  is  taxable.  Charges  of  exclusion 
boats  providing  opportunity  for  dancing  are  subject  to  the  tax 
where  such  charges  exceed  the  usual  or  reasonable  rates  for  the 
transportation  furnished. 

Art.  V.  Season  tickets  and  subscriptions. — The  tax  is  to  be 
collected  upon  the  price  paid  and  at  the  time  of  paying  for  season 
tickets  and  subscriptions.  No  refund  of  any  part  of  the  tax  is 
authorized  because  one  or  more  performances  may  be  missed. 
In  the  case  of  such  tickets  and  subscriptions  covering  a  period 


WAR   TAX    ON    ADMISSIONS   AND    DUES.  5 

before  and  after  November  1,  1917,  the  tax  is  payable  on  the 
proportion  of  the  price  paid  representing  admissions  on  and 
after  November  1,  1917,  and  should  be  collected  upon  the  first 
presentation  of  the  season  ticket  or  exercise  of  the  subscription 
right  after  October  31,  1917. 

Art.  VI.  Tax  payable  by  person  paying  admission. — The  tax 
is  to  be  paid  by  the  person  paying  for  the  admission,  and  must 
be  collected  by  the  proprietor  of  every  place  to  wliich  admissions 
are  charged.  The  proprietor  is  not  allowed  to  pay  the  tax  for 
his  patrons,  and  no  place  where  taxable  admissions  are  charged 
will  be  permitted  to  display  any  sign,  notice,  or  placard  to  the 
effect  that  the  war  tax  is  not  charged.  Where  entertainment 
enterprises,  finding  it  impracticable  to  handle  pennies  or  for 
other  reasons,  have  advanced  their  prices  5  or  10  cents,  including 
the  tax  in  the  advance,  conspicuous  signs,  in  addition  to  the 
sign  required  by  Article  II,  must  announce,  "The  charge  for  a 
[denomination]  ticket  includes  the  tax  of  1  cent  for  each  10 
cents  or  fraction  thereof  of  the  amount  paid  for  admission." 
As  the  tax  is  1  cent  for  each  10  cents  or  fraction  thereof  of  the 
amount  paid  for  admission  to  any  place,  the  tax  can  not  be  paid 
on  the  total  receipts,  but  must  be  collected  on  each  separate 
admission.  By  appropriate  signs  and  by  notices  printed  in 
programs  for  a  reasonable  period  the  public  should  be  informed 
that  the  tax  is  required  by  law  to  be  paid  by  the  person  paying 
for  the  admission  and  that  the  amount  collected  goes  to  the 
United  States  Government  for  war  purposes.  Where  a  ticket  is 
redeemed  before  a  performance,  the  tax  as  weE  as  the  price  of 
the  ticket  should  be  refunded. 

Art.  VII.  Children's  admissions. — The  tax  on  the  admission 
of  children  under  12  years  of  age,  where  an  admission  charge  for 
such  children  is  made,  is  1  cent,  regardless  of  the  charge  made 
for  such  admission.  The  tax  at  the  fuU  rate  of  1  cent  for  each 
10  cents  or  fraction  thereof  must  be  collected  in  all  cases,  how- 
ever, except  where  distinctive  tickets  are  issued  for  children 
under  12  years,  or  tickets  for  their  use  are  indelibly  stamped  to 
show  that  they  are  good  only  for  the  admission  of  children  under 
12  years,  or  where  in  the  absence  of  tickets  the  tax  is  paid  at  the 
time  of  admission  of  children  under  12  vears. 


and  (b)  in  the  case  of  persons  (except  bona  fide  employees,  municipal 
officers  on  official  business,  and  children  under  twelve  years  of  age) 
admitted  free  to  any  place  at  a  time  Trhen  and  under  circumstances 
under  which  an  admission  charge  is  made  to  other  persons  of  the  same 
class,  a  tax  of  1  cent  for  each  10  cents  or  fraction  thereof  of  the  price 
so  charged  to  such  other  persons  for  the  same  or  similar  accommoda- 
tions, to  be  paid  by  the  person  so  admitted;    *    *    * 


WAR  TAX   ON   ADMISSIONS  AND  DUES. 

Art.  VIII.  Free  admissions. — In  the  case  of  persons,  with 
certain  exceptions,  admitted  free  to  any  place  at  a  time  when 
and  under  cii'cmnstances  under  which  an  admission  charge  is 
made  to  other  persons  of  tlie  same  class,  the  tax  is  1  cent  for 
each  10  cents  or  fraction  thereof  of  the  price  so  charged  to  such 
other  persons  for  the  same  or  similar  accommodations.  In  other 
words,  free  admissions  are  taxable  at  the  same  rate  as  paid  ad- 
missions entitling  to  similar  accommodations.  In  the  case  of 
a  pass  for  a  single  admission  the  holder  shall  be  required  to  pay 
the  tax,  at  the  option  of  the  proprietor,  when  the  pass  is  issued 
(it  then  to  be  stamped  "Tax  paid")  or  when  it  is  presented  for 
admission.  In  the  case  of  a  season  pass  the  holder  shall  be 
required  to  pay  the  tax,  at  the  option  of  the  proprietor,  when 
it  is  issued  (it  then  to  be  stamped  "Tax  paid'O  on  all  admissions 
to  which  the  pass  entitles,  or  whenever  it  is  presented,  on  each 
single  admission.  The  tax  is  to  be  paid  by  the  holder  of  the 
pass  (see  Art.  VI).  Where  a  pass  is  "Tax  paid,"  no  refund  of 
the  tax  will  be  allowed  on  account  of  failure  to  use  any  or  all 
of  the  admissions  covered  by  it.  The  admission  of  a  lady  on  a 
gentleman's  ticket  without  extra  charge  is  not  taxable,  because 
the  same  ticket  covers  both,  even  though  an  unaccompanied 
lady  must  pay  the  same  admission  as  a  gentleman. 

Art.  IX.  Exempt  admissions:  Employees,  municipal  officers, 
and  children. — Bona  fide  employees,  municipal  officers  on  official 
busmess,  and  children  under  12  years  of  age  when  admitted 
free  are  not  taxable.  Municipal  officers  include  pohcemen  and 
firemen  when  in  attendance  in  the  course  of  their  duty.  Children 
under  12  years  of  age  are  taxed  unless  admitted  free.  Em- 
ployees include  persons  necessary  to  the  production  of  the 
performance  or  entertainment  who  are  not  admitted  as  specta- 
tors and  who  do  not  occupy  seats  or  space  intended  for  the 
use  of  the  spectators  except  when  such  occupancy  is  necessary 
to  the  performance  of  the  duties  of  such  persons.  Among 
admissions  held  to  be  exempt  are  those  of  baseball  reporters 
and  telegraphers,  occupying  special  space  at  baseball  parks 
and  admitted  by  passes  issued  by  the  base  ball  writers'  associa- 
tion, employees  of  the  management  or  of  concessionau-es  selling 
refreshments,  etc.,  to  patrons,  and  newsboys  selling  newspapers. 
Persons  recovering  or  aiding  in  the  custody  of  property  necessary 
to  the  performance  may  be  admitted  tax  free.  But  newspaper 
critics  and  reporters  occupying  space  in  the  audience  must 
pay  the  tax.  Doctors  and  attorneys  for  theaters  are  exempt 
from  the  tax  when  entering  a  theater  in  the  course  of  their 
employment,  but  must  pay  it  when  attending  as  mere  specta- 


WAR   TAX   ON    ADMISSIONS  AND   DUES.  7 

tors  and  occupying  seats  in  the  audience.  In  general,  if  a 
person  admitted  free  to  a  place  of  entertaiTiment  attends  purely 
for  business  reasons  and  does  not  occupy  space  that  might 
otherwise  be  sold,  no  tax  is  payable. 


and  (c)  a  tax  of  1  cent  for  each  10  cents  or  fraction  th  reef  paid  for 
admission  to  any  public  performance  for  profit  at  any  cabaret  or  other 
similar  entertainment  to  which  the  charge  for  admission  is  wholly  or  in 
part  included  in  the  price  paid  for  refreshment,  ser-vice,  or  mer- 
chandise;  the  amount  paid  for  such  admission  to  be  computed  under 
rules  prescribed  by  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the   Treasury,  such  tax  to  be   paid  by 

the   person  paying  for  such   refreshment,   service,    or  merchandise. 

*     *     * 

Art.  X.  Cabarets:  Rate  of  tax. — The  tax  is  1  cent  for  each 
10  cents  or  fraction  thereof  paid  for  admission  to  any  public 
performance  for  profit  at  any  cabaret  or  other  similar  entertain- 
ment where  the  charge  for  admission  is  wholly  or  in  part  included 
in  the  price  paid  for  refreshment,  service,  or  merchandise.  In 
cases  where  an  adequate  fixed  charge  is  m.ade  for  admission, 
seats,  and  tables  the  tax  shall  be  based  upon  such  charge.  How- 
ever, if  a  cabaret  charges  a  nominal  admission  not  actually 
covering  the  cost  of  the  entertainment,  the  admission  being 
wholly  or  partly  absorbed  in  the  price  of  refreshments  and 
service,  such  charge  will  not  be  accepted  as  a  basis  of  the  tax  on 
admissions  to  such  place. 

Art.  XI.  Cabarets :  Computation  of  charge  for  admission. — 
Twenty  per  cent  of  the  total  amount  paid  for  ]-efreshments, 
merchandise,  service,  convert  charge,  etc.,  including  any  sum 
paid  for  seats  and  tables,  at  any  public  performance  for  profit  at 
any  cabaret  or  other  similar  entertainment  to  which  the  charge 
for  admission  is  wholly  or  in  part  included  in  the  amount  so  paid, 
shall  be  regarded  and  deemed  to  be  paid  for  admission  to  such 
performance,  unless  satisfactory  evidence  is  submitted  to  the 
Commissioner  of  Internal  Revenue  in  any  case  that  a  different 
percentage  should  be  fixed,  on  the  basis  of  which  the  Commis- 
sioner shall  approve  a  different  percentage.  The  tax  is  at  the 
rate  of  1  cent  on  each  10  cents  or  fraction  thereof  of  such  20  per 
cent  of  the  total  charge  to  each  patron  and  must  be  paid  by  the 
person  paying  for  such  refreshments,  service,  merchandise,  etc. 
(See  Art.  VI.)  It  can  not  be  reckoned  or  paid  by  the  proprietor 
upon  the  montlily  gross  receipts. 

Art.  XII.  Cabarets:  Entertainments  included. — ''Cabaret  or 
other  similar  entertai4iment "  includes  every  hotel,  or  room  there- 
in, restaurant,  hall,  or  other  public  place  at  or  in  which,  in  con- 
nection with  the  service  or  sale  of  food  or  other  refreshments  or 
merchandise,  any  vaudeville  or  other  performance  or  diversion 


WAK    TAX    ON    ADMISSIONS    AND    DUES. 

in  the  way  of  acting,  singing,  declamation,  or  dancing,  either 
with  or  without  instrumental  or  other  music,  is  conducted. 
Every  form  of  entertainment  so  conducted  is  included,  except 
that  furnished  by  orchestras  such  as  were  usual  in  hotels  and  res- 
taurants before  the  advent  of  cabarets,  performing  instrumental 
music  only  unaccompanied  by  any  other  form  of  entertainment. 
A  hotel,  restaurant,  or  hall  affording,  in  connection  with  the  serv- 
ice of  refreshment,  food,  or  merchandise,  entertainment  in  the 
form  of  dancing  by  its  patrons  is  included.  The  performance 
must  be  public  and  for  profit,  so  that  admissions  to  a  private  dance 
given  by  a  society  are  not  taxable  if  members  and  bona  fide  guests 
only  are  admitted,  but  admissions  to  a  public  banquet,  mcluding 
dancing  or  other  entertainment,  are  taxable  if  the  performance 
is  for  profit  as  to  the  person,  if  any,  who  provides  both  the 
dinner  and  the  entertainment.  The  tax  is  to  be  collected  only 
from  persons  who  are  present  or  have  paid  or  agreed  to  pay  for 
accommodations  at  a  restaurant  or  other  place  during  some 
period  of  the  day  at  which  an  entertainment  is  in  progress  or 
there  is  opportunity  for  pubhc  dancing.  If  there  is  an  enter- 
tainment in  one  dining  room  and  not  in  an  entirely  separate 
dining  room  of  the  same  hotel  or  restaurant,  only  admissions  to 
the  first  room  are  taxable. 


In  the  case  of  persons  having  the  permanent  use  of  boxes  or  seats  in 
an  opera  house  or  any  place  of  amusement  or  a  lease  for  the  use  of  such 
box  or  seat  in  such  opera  house  or  place  of  amusement  there  shall  be 
levied,  assessed,  collected,  and  paid  a  tax  equivalent  to  ten  per  centum 
of  the  amount  for  which  a  similar  box  or  seat  is  sold  for  perfonnance  or 
exhibition  at  which  the  box  or  seat  is  used  or  reserved  by  or  for  the  les- 
see or  holder.    *    *    * 

Art.  XIII.  Leases  of  boxes  and  seats. — In  the  case  of  persons 
having  the  permanent  use  or  a  lease  for  the  use  of  boxes  or 
seats  in  any  place  of  amusement,  the  tax  is  10  per  cent  of  the 
amount  for  which  a  similar  box  or  seat  is  sold  for  every  single 
performance  or  exhibition  at  which  the  boxes  or  seats  are  used 
or  reserved  by  or  for  the  lessee  or  holder.  The  tax  must  be 
paid  in  respect  to  the  performances  for  which  the  seats  or  boxes 
are  sold  or  reserved,  whether  or  not  they  are  used.  If  there  are 
no  boxes  of  similar  size,  the  tax  is  to  be  computed  by  dividmg 
the  tax  payable  on  a  smaller  box  by  the  number  of  seats  in  it  and 
multiplying  the  tax  per  seat  by  the  number  of  seats  in  the 
larger  box.  If  there  are  no  boxes  occupying  a  similar  position, 
the  tax  is  to  be  based  on  the  price  of  single  seats  in -the  same 
part  of  the  house.  In  the  case  of  seats  or  boxes  leased  or  re- 
served for  a  period  before  and  after  November  1,  1917,  the  tax 
is  payable  on  the  admissions  after  October  31,  1917,  and  should 
be  collected  for  aU  such  admissions  upon  the  first  use  of  the  box 


WAR    TAX    ON    ADMISSIONS    AND    DUES.  9 

or  seat  after  said  date.  Where  the  lease  only  entitles  the  lessee 
to  the  right  of  occupancy  upon  payment  of  the  regular  price 
charged  for  admission,  the  tax  of  10  per  cent  is  to  be  collected 
also  on  the  additional  charge  when  paid. 


These  taxes  shall  not  be  imposed  in  the  case  of  a  place  the  maximum 
charge  for  admission  to  which  is  5  cents,  or  in  the  case  of  shows,  rides, 
and  other  amusements  (the  maximum  charge  for  admission  to  which  is 
10  cents)  within  outdoor  general  amusement  parks,  or  in  the  case  of  ad- 
missions to  such  i^arks.     *    *    * 

Akt.  XIV.  Exempt  entertainments. — Admissions  to  places 
charging  no  admission  higher  than  5  cents,  and  to  shows,  rides, 
and  other  amusements,  charging  no  higher  admission  than  10  cents, 
within  outdoor  general  amusement  parks,  and  admissions  to  out- 
door general  amusement  parks,  are  not  taxable.  Where  a  place 
has  admission  charges  in  excess  of  5  cents,  the  tax  is  applicable  to 
all  admissions,  including  charges  of  5  cents  or  less.  If  a  place 
charges  no  more  than  5  cents  in  the  afternoon,  for  example,  and 
more  than  5  cents  in  the  evening,  the  tax  applies  to  all  admis- 
sions when  the  higher  rate  is  effective.  Where  a  dance  hall 
charges  no  initial  admission,  if  a  charge  of  not  more  than  5 
cents  is  made  for  admission  to  the  dance  floor  for  each  dance, 
no  tax  is  payable,  but  if  the  charge  is  10  cents  for  each  dance, 
or  if  the  purchase  at  one  time  of  more  than  one  5-cent  ticket  is 
required,  then  the  tax  is  payable.  The  term  "outdoor  general 
amusement  parks"  apphes  only  to  such  permanent  outdoor  parks 
as  include  a  considerable  variety  of  entertainments,  such  as 
mechanical  shows,  musical  attractions,  riding  devices,  and  vau- 
deville shows,  and  not  to  carnivals  or  itinerant  amusement  enter- 
prises within  temporary  enclosures  or  on  vacant  lots.  Outdoor 
amusement  parks  include  similar  enterprises  conducted  on  piers, 
but  not  motion  picture  or  other  theaters  known  as  ''airdromes." 


No  tax  shall  be  levied  under  this  title  in  respect  to  any  admissions 
all  the  proceeds  of  which  inure  exclusively  to  the  benefit  of  religious, 
educational,  or  charitable  institutions,  societies,  or  organizations,  or 
admissions  to  agricultural  fairs  none  of  the  profits  of  which  are  dis- 
tributed to  stockholders  or  members  of  the  association  conducting  the 
same.     *    *    * 

Art.  XV.  Entertainments  for  religious,  educational,  or  chari- 
table institutions.— Where  the  proceeds  of  admissions  inure 
exclusively  to  the  benefit  of  rehgious,  educational,  or  charitable 
institutions,  societies,  or  organizations,  the  admissions  are  not 
taxable.  The  character  of  the  organization  for  which  the  benefit 
46228°— 18 2 


10  WAR   TAX    ON   ADMISSIONS   AND   DUES. 

is  given  and  not  the  purpose  of  the  particular  benefit  is  control- 
ling. The  admissions  to  any  entertainment  given  for  charity  are 
taxable  if  the  fimds  are  administered  by  any  persons  or  organi- 
zation other  than  rehgious,  educational,  or  charitable  institutions, 
societies,  or  organizations.  Admissions  to  school  or  college  ath- 
letic contests  and  other  college  entertaiimaents  are  not  taxable  if 
the  proceeds  go  to  the  school  or  the  college,  but  they  are  if  the 
proceeds  are  used  for  the  support  of  athletics  or  other  separate 
purposes.  Admissions  to  pubhc  zoological  parks  and  other  enter- 
tainment enterprises  conducted  by  or  under  the  dnection  of  the 
Government  or  a  State  or  poHtical  subdivision  of  it  are  not  tax- 
able. "All  the  proceeds"  means  the  net  proceeds  after  payment 
of  actual  reasonable  expenses. 

Art.  XVI.  Exemption  affidavit. — Every  institution,  society,  or 
organization  clahning  exemption  from  collecting  the  tax  on  ad- 
missions by  reason  of  being  religious,  educational,  or  charitable, 
shall  file  with  the  collector  of  the  district  an  affidavit  upon 
Form  755  (Appendix  E)  prior  to  conducting  any  entertainment 
or  amusement  or  permitting  it  to  be  conducted  for  its  benefit. 
Unless  such  afiidavit  shall  be  filed  sufiiciently  before  the  date  of 
the  entertainment  to  permit  of  a  full  advance  investigation  of 
the  cii'cumstances  and  a  decision  thereon,  the  managers  of  the 
entertainment  shall  keep  and  exhibit  to  the  internal  revenue 
officers  a  complete  record  of  the  admissions  to  each  performance 
and  ^yi]l  be  held  responsible  for  the  collection  of  the  tax  in  case 
the  claim  for  exemption  is  not  subsequently  allowed. 

Art.  XVII.  Agricultural  fairs. — Admissions  to  agricultural 
fairs  are  not  taxable  if  none  of  the  profits  are  distributed  to  stock- 
holders or  members  of  the  association  conducting  the  fair. 
"Agricultm'al  fairs"  include  five  stock  and  similar  shows  for  the 
promotion  of  agricultural  interests,  but  not  bench  shows  or 
other  indoor  exhibitions. 


Tlie  term  "admission"  as  used  in  this  title  includes  seats  and  tables, 
reserved  or  otherwise,  and  other  similar  accommodations,  and  the 
charges  made  therefor. 

Art.  XVIII.  Accommodations  included  in  admissions. — ''Ad- 
mission" includes  the  use  of  seats  and  tables,  reserved  or  other- 
•wise,  and  other  smiilar  accommodations.  Where  an  adnnssion 
charge  is  made  at  the  main  entrance  and  an  additional  charge 
is  made  for  admission  to  seats,  tables,  or  other  space,  the  tax  is 
payable  on  the  aggregate  charge. 


WAR   TAX   ON   ADMISSIONS  AND  DUES.  11 

TAX  ON  DUES. 

Sec.  701.  That  from  and  after  the  first  day  of  November,  nineteen 
hundred  and  seventeen,  there  shall  be  levied,  assessed,  collected,  and 
paid, —    *    *    * 

Art.  XIX.  Effective  date. — Liability  to  the  tax  depends  upon 
the  period  for  which  the  dues  are  paid.  The  tax  must  be  paid 
upon  all  dues  representing  membership  privileges  for  any  time 
elapsing  after  October  31,  1917,  regardless  of  the  tune  of  pay- 
ment, except  in  the  case  of  life  membership  fees  paid  before 
November  1,  1917.  In  the  case  of  dues  paid  in  advance  for  the 
calendar  year  1917  the  tax  is  payable  on  one-sixth  of  the  fuU 
amount  paid  for  such  calendar  jesir  and  should  be  collected  at 
the  time  of  the  first  payment  of  dues  for  1918. 


a  tax  equivalent  to  ten  per  centum  of  any  amount  paid  as  dues  or  member- 
ship fees  (including  initiation  fees),  to  any  social,  athletic,  or  sporting 
club  or  organization,  where  such  dues  or  fees  are  in  excess  of  $12  per 
year;  such  taxes  to  be  paid  by  the  person  paying  such  dues  or  fees: 

Art.  XX.  Basis  of  tax. — The  tax  is  10  per  cent  of  any 
amount  paid  as  dues  or  membership  fees  (including  initiation 
fees  and  any  payments  required  for  becoming  or  remaining  a 
member  as  weU  as  extraordinary  dues  or  assessments)  to  any 
social,  athletic,  or  sporting  club  or  organization  where  such  dues 
or  fees  are  in  excess  of  $12  per  year.  Where  all  the  dues  or  fees 
payable  in  any  one  3'^ear  by  a  member  of  a  club  mil  aggregate 
more  than  S12,  the  tax  attaches  to  each  payment  by  such  mem- 
ber. If  the  dues  exclusive  of  the  initiation  fee  are  not  in  excess 
of  $12  a  year,  no  tax  is  payable  except  from  members  paying 
such  fee.     The  tax  is  payable  on  life  membership  f ee3  when  paid. 

Art.  XXI.  Clubs  iacluded. — The  Commissioner  of  Internal 
Revenue  shall  determine  whether  a  club  or  organization  comes 
within  the  scope  of  the  words  "social,  athletic,  or  sporting" 
upon  being  furnished  the  charter  or  constitution  and  by-laws 
of  the  organization,  a  statement  as  to  its  actual  activities  and 
practices,  and  such  other  information  as  he  may  deem  pertinent 
to  the  determination.  An}^  organization  which  maintains  Cjuar- 
ters  or  arranges  periodical  dinners  or  meetings  for  the  purpose 
of  affording  its  members  the  opportunity  of  congi'egating  for 
social  intercourse  is  a  social  club  within  the  meaning  of  the 
law,  unless  its  social  features  are  subordinate  and  merely 
incidental  to  the  furtherance  of  business  or  other  special  inter- 
ests. The  tax  does  liot  attach  to  dues  paid  to  chambers  of  com- 
merce or  other  primarily  business  organizations.  Atliletic  and 
sporting  clubs  include  boating,  tennis,  goK,  boxing,  canoe,  fish- 
ing, and  hunting  clubs,  and  any  organizations  for  the  practice  or 


12  WAR  TAX    ON   ADMISSIONS  AND  DUES. 

promotion  of  athletics  or  sports.  Dues  and  fees  paid  by  resi- 
dents of  the  United  States  to  clubs  located  in  a  foreign  country 
and  having  no  branches  or  organization  here  are  not  taxable. 


Provided,  That  there  shall  be  exempted  from  the  proAdsioiis  of  this 
section  all  amounts  paid  as  dues  or  fees  to  a  fraternal  beneficiarj'-  society, 
order,  or  association,  operating  under  the  lodge  system  or  for  the  exclu- 
sive benefit  of  the  members  of  a  fraternity  itself  operating  under  the  lodge 
system,  and  providing  for  the  payment  of  life,  sick,  accident,  or  other 
benefits  to  the  members  of  such  society,  order,  or  association  or  their 
dependents. 

Art.  XXII.  Exempt  organizations. — -Dues  or  fees  are  expressly 
exempt  when  paid  to  a  fraternal  beneficiary  society,  order,  or 

association  operating  under  the  lodge  system  or  for  the  exclusive 
benefit  of  the  members  of  a  fraternity  itself  operating  under  the 
lodge  system,  and  providing  for  the  payment  of  life,  sick,  acci- 
dent, or  other  benefits  to  the  members  of  such  society,  order,  or 
association  or  their  dependents.  Dues  or  fees  paid  to  fraternal 
orders  not  falling  within  the  express  exemption  are  not  subject 
to  the  tax  if  the  purposes  and  practices  of  the  order  to  which 
they  are  paid  are  religious,  benevolent,  or  educational,  and  any 
social  activities  of  the  order  are  incidental  and  subordinate.  If, 
however,  the  purposes  or  practices  of  any  fraternal  order  are  pri- 
marily social  in  character,  the  dues  or  fees  paid  to  it  are  subject 
to  the  tax. 

RETURN  OF  TAX  ON  ADMISSIONS  AND  DUES. 

Sec.  702.  That  eveiy  person,  corporation,  partnership,  or  association 

(a)  receiving  any  payments  for  such  admission,  dues,  or  fees,  shall 
collect  the  amount  of  the  tax  imposed  by  section  seven  hundi-ed  or 
seven  hundred  and  one  from  the  person  making  such  payments,  or 

(b)  admitting  any  person  free  to  any  place  for  admission  to  which  a 
charge  is  made  shall  collect  the  amount  of  the  tax  imposed  by  section 
seven  hundred  from  the  person  so  admitted,  and  (c)  in  either  case  shall 
make  returns  and  payments  of  the  amount  so  collected,  at  the  same 
time  and  in  the  same  manner  as  provided  in  section  five  hundred  and 
three  of  this  Act. 

Art.  XXIII.  Persons  required  to  make  return  of  admissions. — 

Every  person,  corporation,  partnership,  or  association  receiving 
any  payments  for  admission,  including  admission  to  cabarets  and 
other  similar  entertainments,  or  admitting  any  person  free  to 
any  place  where  admission  is  charged,  must  collect  the  tax  on 
such  admissions  from  the  persons  admitted  or  making  such 
payments  and  make  monthly  return  and  payment  of  collections 
as  provided  in  Section  503,  as  follows: 

Sec.  503.  That  each  person,  corporation,  partnership,  or  association  receiv- 
ing any  payments  referred  to    *    *    *    shall  make  monthly  returns  under 


WAR  TAX    ON   ADMISSIONS  AND  DUES.  13 

oath,  in  duplicate,  and  pay  the  taxes  so  collected  *  *  *  to  the  collector 
of  internal  revenue  of  the  district  in  which  the  principal  office  or  place  of 
business  is  located.  Such  returns  shall  contain  such  information,  and  be 
made  in  such  manner,  as  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the  Treasury,  may  by  regulation  prescribe. 

Art.  XXIV.  Registration  of  proprietor. — Every  person,  cor- 
poration, partnersliip,  or  association,  including  ticket  brokers, 
required  to  collect  the  tax  on  admissions  to  any  place  shall  on 
the  1st  day  of  April,  1918  (and  if  not  on  that  date  engaged  in 
business,  then  witliin  10  days  after  engaging  in  business),  and 
annually  thereafter  on  the  1st  day  of  July,  file  in  the  office  of  the 
collector  of  internal  revenue  of  the  district  in  which  his  place 
of  business  is  located,  an  appHcation  for  registry  on  Form  752 
(Appendix  B),  setting  forth  the  full  name  of  such  person  or 
persons,  the  address  of  each,  with  street,  city,  and  State,  the 
nature  of  the  business,  and,  in  the  case  of  proprietors,  the  name 
of  the  theater,  hall,  park,  or  place  where  the  performances  are 
held,  and  the  location  and  capacity  of  such  theater,  hall,  park, 
or  place,  together  with  the  foUomng  information  for  the  period 
of  12  months  prior  to  such  registration:  The  total  receipts  from 
such  business;  the  number  of  performances  given  by  the  pro- 
prietor; the  number  given  by  others;  and  the  prices  of  admission 
charged.  If  the  registrant  has  no  permanent  place  of  business, 
he  shall  give  the  name  and  address  of  every  place  where  enter- 
tainments or  amusements  conducted  by  him  have  been  held 
during  the  12  months'  period  above  mentioned.  In  the  case  of 
travehng  or  itinerant  shows,  exhibitions,  or  amusement  enter- 
prises, which  have  fixed  or  established  headquarters,  the  pro- 
prietor, manager,  or  duly  authorized  officer  thereof  shall  register 
with  the  collector  of  the  district  in  which  such  headquarters  are 
located,  and  shall  also  file  with  liim  at  the  time,  or  as  soon  there- 
after as  possible,  a  schedule  of  the  itinerary  covering  the  year, 
season,  or  other  period  during  which  the  circus,  show,  exhibition, 
or  amusement  is  to  operate,  or  if  the  itinerary  is  prepared 
only  weekly  or  monthly  in  advance,  then  shall  ffie  schedules 
of  such  itinerary  immediately  upon  its  preparation  from  time 
to  time,  and  shall  keep  a  daily  record  and  render  monthly  returns 
to  the  collector  of  said  district  as  prescribed  by  these  regula- 
tions. The  collector,  if  satisfied  that  all  the  statements  given 
in  the  application  for  registry  are  correct,  will  issue  a  certificate 
of  registry  on  Form  753  (Appendix  C),  which  the  proprietor  shall 
keep  conspicuously  posted  in  his  place  of  business,  or  carry  on 
his  person  if  he  has  no  fixed  place  of  business. 


14  WAR   TAX    ON   ADMISSIONS  AND  DUES. 

Art.  XXV.  Tickets:  Cabaret  checks. — In  order  that  a  check 
may  be  kept  on  admissions,  every  proprietor  of  a  place  where  ad- 
mission is  charged  must  sell  serially  numbered  tickets  or  use  a 
machine  or  device  giving  similar  information,  except  such  pro- 
prietors as  use  detached  tickets  valid  only  on  the  date  printed 
thereon  or  use  permanent  tickets  for  repeated  performances. 
Proprietors  making  their  first  purchase  of  serial  reel  tickets  after 
these  regulations  become  effective  shall  order  such  tickets  to 
start  with  number  1,  and  theu'  tickets  shall  thereafter  run  in 
serial  order  until  the  number  500,000  is  reached,  when  they  may 
start  again  at  number  1  if  so  desired.  Unless  at  the  time  every 
ticket  is  sold  or  a  pass  is  issued  the  words  ''Tax  paid"  shall  be 
indelibly  and  conspicuously  stamped  or  printed  thereon,  it  shall 
not  be  good  for  admission  except  upon  pa^-ment  of  the  tax  at 
the  time  of  admission.  No  ticket  or  pass  expressed  to  be  "Tax 
paid"  shall  be  issued  without  collection  of  the  tax.  The  tax 
collected  at  the-  time  of  issue  of  a  season  ticket  or  pass  must  be 
accounted  for  in.  full  in  the  next  monthly  return,  irrespective  of 
any  use  of  the  ticket  or  pass.  Where  rain  checks  attached  to 
tickets  sold  for  a  canceled  baseball  game  are  redeemable  in  cash, 
with  refund  of  the  tax,  or  by  the  issue  of  a  ticket  for  another 
game,  the  box-office  statement  for  the  canceled  game  may  be 
marked  "Canceled,"  but  in  its  next  return  the  tax  must  be 
accounted  for  by  the  club  on  any  tickets  not  redeemed  as  shown 
by  a  comparison  of  the  box-office  statement  for  the  canceled 
game  with  the  statements  for  subsequent  games.  Cabaret  pro- 
prietors must  furnish  each  guest  upon  paying  his  check  a  coupon 
receipt  to  be  detached  therefrom,  containing  separately  in  in- 
dehble  figures  the  total  of  the  amount  paid  for  refreshments, 
etc.,  and  the  war  tax  paid  thereon.  The  checks  and  coupons 
must  be  serially  numbered. 

Art.  XXVI.  Records  and  returns. — Daily  records  shall  be  kept 
by  proprietors,  or  their  agents  in  charge,  showing  separately  the 
paid  admissions,  the  chJidren's  admissions,  the  taxable  free  ad- 
missions, the  free  admissions  not  taxable,  and  the  total  admission 
tax  collected  on  each  class  for  each  performance,  and  by  ticket 
brokers,  showing  the  tickets  sold  for  each  entertainment,  the  pro- 
ceeds, the  cost  of  the  tickets,  and  the  tax  returnable.  The  col- 
lector of  internal  revenue  may  in  his  discretion  require  any  person 
receiving  payments  for  taxes  to  make  daily  deposit  of  the  sums  so 
received  in  a  special  account  in  such  bank  as  the  collector  shall 
designate.  The  monthly  return,  which  shall  be  a  recapitulation 
of  the  daily  records,  is  to  be  made  in  duphcate  on  Form  729  (Ap- 
pendix A)  and  to  be  transmitted  to  the  office  of  the  collector, 
vrith  the  amount  of  the  tax,  on  or  before  the  last  day  of  the  month 
following  that  for  which  the  return  is  made.     This  department 


WAR  TAX   ON   ADMISSIONS  AND  DUES.  15 

will  furnish  Form  729  to  the  taxpayer  on  application  and  also 
suggest  specimen  forms  for  daily  records,  but  the  proprietor  must 
furnish  his  own  forms  for  keeping  the  daily  records.  Instructions 
as  to  the  preparation  of  Form  729  will  be  found  on  the  back  thereof. 
In  all  cases  where  the  performance  is  given  by  a  person  other 
than  the  proprietor,  both  he  and  the  proprietor,  or  his  agent  in 
charge,  must  sign  the  daily  record.  The  daily  records  of  the  pro- 
prietors and  ticket  brokers,  with  copies  of  their  monthly  returns, 
shall  be  kept  on  file  in  the  places  of  business  of  such  proprietors 
and  brokers  for  a  period  of  two  years,  in  such  manner  as  to  be 
readily  accessible  to  investigating  internal  revenue  officers. 

Art.  XXVII.  Leases  of  theaters. — Wlien  a  person,  society,  or 
organization  leases  a  theater,  hall,  park  or  place,  the  lessee  is  re- 
quired by  law  to  collect  the  tax  on  admissions  to  entertainments 
or  amusements  conducted  at  such  place.  However,  for  the  con- 
venience of  the  parties  and  the  safeguarding  of  the  revenue,  this 
department  will  permit  the  lessor  to  assume  responsibility  for 
the  collection  of  the  tax.  If  this  is  done,  the  lessee  will  sell 
tickets  from  the  reels  or  supplies  of  the  proprietor  and  the  record 
of  the  entertainment  or  amusement  will  be  kept  in  the  daily 
records  of  the  lessor  in  the  same  manner  and  form  as  if  the  enter- 
tainment had  been  conducted  by  the  proprietor.  In  addition, 
the  name  of  the  lessee  must  appear  in  a  space  provided  in  the 
daily  record,  and  the  lessee  shall  certify  to  the  correctness  of  the 
record  upon  dehvering  to  the  proprietor  the  tax  collected.  Wlien 
general  admission  tickets  are  sold  by  societies  or  organizations 
leasing  theaters,  halls,  parks  or  places,  they  must  be  exchanged 
for  the  regular  box-office  tickets,  for  which  the  proprietor  must 
account.  Wliere  all  the  admissions  to  an  entertainment  are  sold 
to  an  organization  or  society  for  a  specific  sum,  the  tickets  sold 
by  such  organization  or  society  shall  be  exchanged  in  the  same 
manner.  If  the  procedure  authorized  under  this  article  is  not 
adopted,  the  lessee,  precisely  like  any  proprietor,  must  comph^ 
in  every  respect  with  these  regulations  regarding  registration, 
records,  and  all  other  matters  herein  contained,  and  the  lessor 
before  or  at  the  time  of  the  leasing  must  notify  the  collector  in 
writing  of  such  lease  on  Form  754  (Appendix  D),  giving  the 
name  and  address  of  the  lessee  and  the  dates  on  which  the  enter- 
tainment will  be  held. 

Art.  XXVIII.  Persons  required  to  make  return  of  dues. — 
Every  person,  corporation,  partnership,  or  association  receiving 
any  payments  for  dues  or  fees  must  at  the  time  collect  the  tax 
from  the  persons  liiaking  such  payments,  including  in  such  col- 
lection the  amount  of  unpaid  tax,  if  any,  on  dues  or  fees  received 
prior  thereto  covering  any  period  since  October  31,  1917,  and 


16  WAR   TAX    ON   ADMISSIONS  AND   DUES. 

make  monthly  return  and  payment  of  collections  to  the  collector 
of  the  district  as  specified  in  Article  XXIII  above. 

Art.  XXIX.  Records  and  returns. — Daily  records  shall  be  kept 
by  clubs  or  organizations,  shov^dng  the  classes  of  memberships, 
the  number  of  members  paying  dues  or  initiation  fees,  and  the 
amount  of  such  dues  or  initiation  fees  each  day  under  each  classi- 
fication, together  with  the  amount  of  the  tax.  The  monthly  re- 
turn, which  shall  be  a  recapitulation  of  the  daily  records,  is  to 
be  made  in  duplicate  on  Form  729  (Appendix  A)  and  to  be  trans- 
mitted to  the  office  of  the  collector,  with  the  amount  of  the  tax, 
on  or  before  the  last  day  of  the  month  following  that  for  which 
the  return  is  made.  The  daily  records  and  copies  of  the  monthly 
returns  shall  remain  on  file  in  the  club  or  organization  for  a  period 
of  two  years,  in  such  manner  as  to  be  readily  accessible  to  inves- 
tigating internal  revenue  officers. 


Sec.  1004..  That  whoever  fails  to  make  any  return  required  by  this 
Act  or  the  regulations  made  under  authority  thereof  ^vithin  the  time 
prescribed  or  who  makes  any  false  or  fraudulent  return,  and  whoever 
evades  or  attempts  to  evade  any  tax  imposed  by  this  Act  or  fails  to 
collect  or  truly  to  account  for  and  pay  over  any  such  tax,  shall  be  sub- 
ject to  a  penalty  of  not  more  than  $1,000,  or  to  imprisonment  for  not 
more  than  one  year,  or  both,  at  the  discretion  of  the  court,  and,  in  addi- 
tion thereto  a  penalty  of  double  the  tax  evaded,  or  not  collected, 
or  accounted  for  and  paid  over,  to  be  assessed  and  collected  in  the 
same  manner  as  taxes  are  assessed  and  collected,  in  any  case  in  which 
the  punishment  is  not  otherwise  specifically  provided. 

Art.  XXX.  Penalties. — In  addition  to  the  penalties  provided 
above,  other  punishment  for  failure  to  comply  with  the  law  and 
regulations  is  prescribed  by  Section  3176  of  the  Revised  Statutes, 
as  amended,  and  by  other  sections  of  the  internal  revenue  laws* 
Doorkeepers  and  other  employees  of  amusement  enterprises, 
equally  with  proprietors  and  with  persons  admitted,  will  be 
prosecuted  for  any  violation  of  the  law. 


Sec.  1005.  That  the  Commissioner  of  Internal  Revenue,  with  the 
approval  of  the  Secretary  of  the  Treasury,  is  hereby  authorized  to  make 
all  needful  rules  and  regulations  for  the  enforcement  of  the  pro-vdsions 
of  this  Act. 

Art.  XXXI.  In  pm-suance  of  the  statute  the  foregoing  regu- 
lations are  hereby  made  and  promulgated  and  all  ruhngs  incon- 
sistent herewith  are  hereby  revoked. 

Daniel  C.  Roper, 
CoTnmissioner  of  Internal  Revenue. 
Approved : 

W.  G.  McAdoo, 

Secretary  oj  tlie  Treasury. 


APPENDIX  A, 


ONTTBD  BTaTES  INTERNAL  HEV^NUB. 
6ee  Ixutructions  oa  back. 


WAR  TAX  ON  ADMISSIONS  AND  DUES 

(TiUe  VII,  8«0tloaa700»I)<l  701.  Act  Oct.  3,  r.'l7.> 

Rtbunjar  the  monlh  of^ 


-.19 


I     tU^mixM     I 
L        «t«W«.        J 


(Eater  lautM  and  ad<lress  ebovt^) 


(Collector  wdl  stamp  & 
of  dLsIri<Tt  lUMl  dalo  o 


ClUnS  AND  CABARETS 


TOTAL  CHADCES       lUTE  AMOUNT  OP  TAX  FUCtS  10  WHICH  ADHISSIOH  IS  CflAtCED 


RATE  OF  TAX 


AMOUNT  OF  TAI 


07  assot/tlhnjor  Ute  month  aioc*  s 

SiKtrn  to  anj  juit^hej  hzjor 


SltncJ- 


Mot*.— Ail  rotulttanc««  to  M  oude  pAyablc  to     CoUoctor  al  Intoraa]  Rovowio,*' 


(Stoto  whethor  fauUThiiial  o 


DO  NOT  DETACn 


WAR  TAX  ON  ADMISSIONS  AND  DUES 

<TltIe  VH,  Bectlua  TOO  Ulll  :oi.  Act  Oct.  8, 1917.) 

Return  for  the  month  tf . 


DO  NOT  DETACH 
,/9 


foi  usHia  n  CDUEcnrs  oina 


<EBt«r  name  aod  addns  ftbdvai) 


Cot 

Cfatt 

Una 

M? 

!«»<wir 

CUIfiS  AND  CABARETS 

TOTAL  CHARGES 

RATE 

AMOUNT  OP  TAI 

PIAC5S  TO  BBICH  ATKJSSIOII  IS  CBAMU) 

KATE  OF  TAX 

AMOUNT  Of  TAX 

Chih  iiiti  octr  $12  pa  cnnum.^. 

I,»„^l0t»l-tdlm. 

( 

Klnoik 

tCbUmt  ania  17  fcmi  of  Ufa 

tcoM,  dc,  at  taxa  or  uats 

M   ~ji 

S- 

,T?0J.  o;  as    ue{enjra. 

Ida 

■ 



A'Or£— Sni  IM  Uk  criihal  mi  JiipUtole  cj  till  (dum  mj  a»  nulet, 
prcpalsi  fiHeJln,  leitfi  l/i«  amount  0/  ta*  due.  It  Itt 


i  urUjji  that  lAlt  It  a  trut  e9pg  t>J  Um  Jortioini  saora  rdanL 
SttmJ — ..  .    .    ; — 


poKOTDETAcu  WAR  TAX  ON  ADMISSIONS  ANd  DUES 

(TlUo  Vn,  eectlQua  700  and  701,  Act  Oct  3,  W17  ) 

NOTICE 

Bfatdbof^flf  AeAcf  <f  October  3, 1917.  the  amouDt  of  ux  s'aowi)  by  t}iii  f^turu  to  be  du«  u  !ier^7  n)«4> 
pcyible  oo  tbe  snbmBBtoa  td  cim  retani  do(  laler  ^an  the  lut  dsy  p4  the  moDlli  followiog  the  ojofuh  (or  which  tha 
return  b  made  Whoerei  iaib  Ic  colloct  or  truly  to  acoxiat  for  u»4  pay  over  »Aid  l^x  AiW  be  Bibjtct  to  a  pca&ltf 
of  Qor  more  thv  $'  .000  or  lo  iinpnsoamuit  lor  cot  moie  tbui  ooe  yui.  ot  both,  ud  in  Addititxi  thereto  to  a  penait; 
of  double  the  tax  doi  collected  o:  accouotcd  lot  and  p^ki  ova,  aad  cucb  peaalr/  of  douhk  ihc  tai  roust  he  Atidta 
to  iKe  uaofmi  of  the  Uz  vbeo  paid. 

DANIEL  C  ROPER. 
(—  Commlisiona  of  Internal  Ratnoc 


[[]  Anwunl  of  tax  paij  {enter  amount  in  icorJs) 


OO  NOT  DETACH 


MONTH  AND  AMOUNT  OP  TAX 

to  btt  DSitd  la  by  t<xp»7« 

Fi»  the  month  ef . 


e  space,  U  II  isttOtuit«r«L 


OmCEOF 
COLLECTOR  OF  INTERNAL  REVENUE 


CsHuto^ti  tnianalRjatnaB 


17 


APPENDIX  A.     (Back.) 


INSTRUCTIONS. 
1    Wh«r  Is  Caied.— A  tax  at  tte  rates  specified  is  imposed  upon  tha  following  classy  of  dues  and  admisiona: 

CLASS  OP  DDES   ANB  ADMIflSIONa.  BAIS. 

<o)  Club  dues.— Amount  paid  on  dues  or  memberehip  fora  (including  initiation  ie«e)  to  any      lOpCTCcut. 

eocial,  aihletic,  oi  sporting  club  or  organization,  if  such  dues  or  fees  are  in  excess  of  112  per 

year, 
(fc)  Cabarets. — Amount  paid  for  admisaon  to  any  public  perfoimanoe  for  profit  or  any  cabaret      1  cent  for  each  10  cents  or 

orotherjdinilarent.ertainmentton-iiichtliechaj-geforadniis3ion  ia  wholly  or  in  partincluded  fraction  thereof. 

ia  the  prices  paid  for  refreahmpTit.  ger-noe.  or  mcrchandifie.    (Soe  below,  paragraph  9.) 
(<■)  Paid  admissions.— Amount  paid  for  a(luu.>sJon  of  persons  twelve  years  of  age  or  over  to  any      1  cent  for  each  10  cents  or 

otbef  place  (including  admii^sion  by  p^-afijo  ticket  or  subecriptiou ).  fraction  thereof. 

(rf)  Free  admissions. — In  the  case  of  perwna  (ewcpt  bona-fide  employees,  municipal  officere      1  cent  for  each  10  cents  or' 

on  offic  ial  business,  and  children  uiider  twelve  ^ears  of  ace)  admitted  free  to  any  place  at  a  fraction  thereof. 

lime  when  and  under  circumstancee  under  wmch  an  admission  charge  is  made  to  other 

persong  of  the  same  class,  the  tax  is  imposed  on  the  price  so  charged  to  other  pereons  for  the 

same  or  similar  accommodations. 
((•)  Children  under  twelve.— Admission  of  children  under  twelve  years  of  age  if  an  axlmiasion      1  cent  on  each  admission. 

charge  for  such  children  is  made. 
(/)  Season  tickets,  etc.— In  the  case  of  persons  having  permanent  use  of  boxes  or  seats  in  an 

opera  house  or  any  pisce  of  amuetmeat  or  a  lea.'<e  for  Iho  use  of  eueh  box  or  seat  in  anch 

opera  house  or  place  of  amusement,  the  (ax  is  imposed  on  the  amount  for  which  a  similar 

box  or  scat  is  sold  for  ihe  performance  or  exliibition  at  which  the  box  or  seat  is  used  or 

reserved  by  or  for  the  lessee  or  hoMer 

Note. — For  tho  purpose  of  this  tax  the  term  "adixusaion"  includes  seat^  and  tables,  reser\'ed  or  otherwise,  and  other  eiraiLir  accom- 
iDudationB,  and  (be  cnarges  made  therefor. 

■2.  Exemptions.— No  tax  is  imposed  with  resivect  to — 
(o)  Admi'^on  to  a  place  the  maximum  chaxge  for  admission  to  which  is  5  cents,  or  .to  shows,  rides,  and  other  amusemeut.**  (the 

.-naximum  i barge  for  admission  to  which  is  10  cents)  within  outdoor  general  dtausement  parks,  or  to  such  outdoor  general 

amu-'jcment  parks, 
(ft)  Admissions,  all  the  proceeds  of  which  ioure  exclusively  to  the  benefit  of  reUgious,  educational,  or  charitable  iiistilutiaus, 

societies,  or  orgamzatioDB,  or  admissions  to  agricuitutal  fairs  none  of  the  profits  of  which  are  distributed  to  Kt6ckhold«rR 

or  memb*>rs  of  the  association  conducting  the  same, 
(c)  Amounts  paid  as  dues  or  fees  to  a  fraternal  beneficiary  society,  order,  or  association  operating  imder  the  lodge  sj^stcm  or  for 

the  e.'^clusive  benefil  of  the  members  of  the  fraternity  itself  operating  under  the  lodge  system,  and  providing  fol-  the 

payment  of  life,  sick,  accident,  or  otherbenefita  to  the  members  of  such  sodetj',  order,  or  assodatiOD,  or  their  depebdents.. 

3.  When  tax  lakes  effect.— On  November  1,  1917. 

4.  Who  Is  required  to  make  returns  and  collect  and  pay  over  the  tax. — Hh'ery  person,  corporation,  psutnerehip,  or  associa- 
tion, receiving  any  payments  forsuchaclruiEsions,  dues,  orfee.?,  or  admitting  any  person  tree  to  any  place  for  admission  to  which  a  charge, 
is  made  (except  as  pro\  ided  iu  paragraph  2)  is  required  to  collect  the  amount  of  the  tax  from  the  person  making  snch  payment  or  from 
the  person  so  admitted,  and  to  make  returns  and  pay  over  the  full  amount  of  the  tax  that  ib  required  to  be  so  collected. 

.■j.  When  must  returns  he  made  and  tax  paid  over.— On  or  before  the  last  day  of  December,  1917.  and  of  each  month  there- 
after; a  returu  shall  be  made  for  the  preccdir\g  month  and  the  tax  required  to  be  collected  in  that  month  shall  be  paid  over. 

6.  To  whom  reliirns  .shall  be  made  and  tax  paid  over. — To  the  Collector  of  Internal  Revenue  of  the  district  in  which  » located 
tie  principal  office  or  place  oI  business  of  the  person,  corporation,  partnership,  or  asacciatioa.  The  address  of  the  Collectoi  is  stamped 
nn  the  face  of  the  return 

7.  Computation  of  tax. — Note  carefully  with  respect  to  all  of  thrae  ta.'iea  that  the  tax  is  imposed  on  each  payment  received  and 
upon  eoik  free  admission  and  Dol  upon  the  total  aruount  of  such  admissions,  and  must  be  separately  computed  as  to  each  payment  or 
admission. 

The  aggregate  amoiml  of  tax  upon  all  payments  of  admiasioiis  within  each  class,  computed  aa  above  directed,  should  be  entered 
in  the  return. 

In  computing  f  ^  tax  xipon  each  payment  a  fractional  part  of  a  rc-ntis  tohedisre^rded.uuless  it  amounts  to  one-half  cent  or  more, 
in  which-Cftse  it  is  to  be  incpdased  to  1 -cent.- 

8.  Children  under  twelve  years  of  age. — The  tax  upon  adinisaious  at  the  full  rate  uf  1  cent  for  each  10  cents  or  fraction  thereo! 
must  be  collected  in  all  cases,  unless  the  ticket  or  other  evidence  of  the  right  to  admission  is  conspicuously  stamped  in  such  a  manner 
as  to  indicate  thai  it  is  good  only  for  the  admission  of  a  child  under  the  age  of  twelve  years,  or  unless  the  payment  is  made  at  the  actual 
time  of  admission  of  a  child  under  Iho  age  oi  twelve  years. 

9.  Cahar«ts.—TD  the  case  of  cabarets  or  other  similar  entertainments  to  which  the  charge  for  admission  is  wholly  or  in  part 
included  in  the  price  paid  for  refreohmcnt,  service,  or  merchandise,  the  amount  faij  for  admission  shall  be  (iecracd  to  be  20  per  erf. 
of  the  amount  paid  for  such  refreshment,  service,  or  merchandise,  unless  s;itisiacti>ry  e^'idence  is  presented  to  the  Tollivmr  that  a 
ilifferent  percentage  should  be  fixed. 

10.  Preparation  of  return. — Be  careful  to  fill  in  every  space  which  is  applicable  to  your  business,  both  in  the  original  and 
dupbcate  return  aud  in  the  receipt.  Do  not  detach  the  duphcate  or  receipt.  The  receipt  will  be  stamped  and  returned  by  tire 
Collector. 

11.  Penalties.— Whoever  fails  to  submit  a  return  within  the  time  prescribed  in  pajaei8i>h  5  is  subject  to  a  penalty  of  stot  mnre 
than  $1,000  or  imprisonment  for  not  more  than  one  year,  or  both. 

For  penalty  lor  failure  to  collect  or  to  aceoimt  for  and  pay  over  the  tax,  see  "  Notice''  on  face  of  reoupt. 

DANIEL  C.  ROPER, 
Vommi33ic»ler  of  Inienal  Rci^nue- 
AppROVEnr 

JAilES  H.   MOYLE, 

Acling  Secretory  of  the  Treasury. 

18  *"" 


APPENDIX  B. 

APPLICATION  FOR  REGISTRY. 


Form  752. 

U.  S.  Internal  Revenue. 

Name  of  registrant , 

Address  of  registrant ... 


U.  S.  Registry  No. 
Date  of  Registry  . 


(Individual,  corporation,  partnership,  or  association.) 
(Street.)  (City.)  (State.) 


Natui'e  of  business 

Name,  title,  and  address  of  each  person  intereeted  in  the  business: 


(State.) 


Name  of  theater,  hall,  park,  or  place 

Location 

(Street.)  (City.) 

Capacity Prices  of  admission 

Total  receipts  covering  a  period  of  12  months  prior  to  registration,  8. 
Number  of  performances  for  same  period  conducted  by  registrant  . . 
by  others 


State  of ,  county  of ,  city  of ,  ss: 

I  solemnly  swear  that  the  above  statements  are  true  and  correct  and  that  the  cer- 
tificate of  registry  herein  applied  for  ia  to  cover  only  the  business  and  location  above 
specified. 

Sworn  to  ana  subscribed  before  me  this day  of ,  19 

Signed     


Title 


(If  iadividual  owner,  so  state.) 


(Title  of  offleer.) 
This  return  should  be  executed  and  forwarded  to  the  collector  of  internal  revenue 
before  commencing  business  and  before  July  1  of  each  successive  year. 

Received ,  19 

Collector. 

To  Collector  of  Internal  Revenue  at 

19 


APPENDIX  C. 

Form  753.  U.  S.  Internal  Revenue. 

CERTIFICATE  OF  REGISTRY. 

War  tax  on  admissions. 

This  certifies  that ,  as  a  person  receiving 

payments  for  admission  to  entertainments  and  required  to  collect  the  tax  on  such 
admissions,  has  registered  with  the  undersigned  collector  of  internal  revenue  with 

respect  to  his  business  located  at ,  for  the  year 

ending  June  30,  19 ,  as  requu'ed  by  law  and  the  regulations  relating  to  the  war 

tax  on  admissions  and  dues  imposed  by  the  act  of  October  3,  1917. 

Dated 

Collector  of  Internal  Revenue, 

District. 

20 


APPENDIX  D. 

Form  754.  U.  S.  Internal  Revenue, 

NOTIFICATION   TO   COLLECTOR   BY   LESSOR   WHERE  LESSEE  IS  RESPONSIBLE  FOR 

COLLECTION  OF  TAX. 

Date ,19.... 

To  Collector  of  Internal  Revenue, 


Name 

(Lessee  conducting  amusement  or  entertainment.) 

(Address.)"  (City.)  District.)  (State.) 

Name,  title,  and  residence  of  each  person  interested  in  the  business: 

(Name.)  (Title.)  (Residence.) 


on ^^^ll  conduct at  my  theater, 

( Date.)  (Character  of  amusement  or  entertainment.) 

park,  or  hall,*  and  will  be  responsible  for  the  collection  and  return  of  the  tax. 

Name  of  lessor 

Title 

Address 

City 

State 

*  Strike  out  words  not  applicable. 

21 


APPENDIX  E. 

Form  755.  U.  S.  Internal  Revenue. 

AFFIDAVIT  CLAIMING  EXEMPTION  FROM  COLLECTION  OF  TAX  ON  ADMISSIONS. 

State  of ,  county  of ,  city  of ,  ss: 

I, ,  do  hereby  swear  that  all  the  proceeds  of  admis- 

(Name  of  person  making  affidavit.) 

sions  to  the conducted  on \rin  inure 

(Character  of  amusement  or  entertainment. )  ( Date.) 

exclusively  to  the  benefit  of  a  religious,  educational,  or  charitable  {*)  institution, 

society,   or  organization,   exempt  by  law  and  regulation,   such  beneficiary  being 

(Name.) 

(Address.)  "(City.)  (State.) 

This  oath  is  taken  by  me  with  the  full  knowledge  that,  if  false,  I  will  be  subject 
to  the  fines  and  penalties  imposed  by  law. 

Name 

Title 

Address 

City 

State 

Subscribed  and  sworn  to  before  me  this day  of ,  19 


(Official  title.) 
*  Strike  out  words  not  applicable. 

22 


INDEX  TO  REGULATIONS  NO.  43. 

[References  are  to  articles.] 

Article. 

Accident  benefits,  exemption  of  fraternal  societies,  etc.,  paying 22 

Accommodations  included  in  ' '  admissions  " 18 

Accounting  for  tax  on  excess  over  purchase  price  of  admission  ticket  on  resale  2, 3 

"Admission,  "  definition 18 

Advance  payment  of  dues  for  calendar  year  1917,  computation  of  tax 19 

Affidavit,  exemption  from  collecting  tax 16 

Age  of  persons,  admission  tax  dependent  on 2,  7,  9 

Agents,  daily  records  of  admissions 26 

Sales  of  admission  tickets  tlu'ough 3 

Agricultiual  faii-s,  definition 17 

Taxability  of  admissions 17 

Airdromes,  admissions  to 14 

"All  the  proceeds, "  definition 15 

Amount  of  charge,  taxability  of  admissions  dependent  on 14 

Dues,  tax  dependent  on 20 

Amusement,  taxability  of  admissions  to  places  of 4 

Application  for  registration  of  persons  required  to  collect  taxes  on  admissions . .  24 

Assessments,  amount  of  tax 20 

Athletic  clubs,  what  clubs  constitute 21 

Contests,  school  or  college,  admissions  to 15 

Attorneys  for  theaters,  taxability 9 

Audience,  taxability  of  otherwise  exempt  persons  occupying  space  in 9 

Authority  for  making  and  promulgating  regulations 31 

Banquets,  public,  admissions  to 12 

Basetjall  games,  refund  of  tax  on  redemption  of  rain  checks 25 

Reporters  and  telegraphers,  exempt  admissions 9 

Baths,  Tm'kish,  taxability  of  charges  for  use  of 4 

Bench  shows,  taxability  of  admissions 17 

Beneficiary  societies,  fraternal,  exemption  of  dues  or  fees 22 

Benefit  performances,  taxability  of  admissions 15 

Boating  clubs,  taxability  of  dues 21 

Bona  fide  employees  admitted  free,  taxability 9 

Boxing  clubs,  taxability  of  dues 21 

Box-office  tickets,  exchange  of  general  admission  tickets  for 27 

Brokers,  admission  tickets  sold  through 3 

Records  and  returns 26 

Registration  of  ticket  brokers 24 

Business,  exemiation  of  person  attending  performance  in  line  of 9 

Organizations,  taxability  of  duesT^ 21 

Cabarets,  computation  of  charge  for  admission 11 

Coupon  receipts 25 

Definition 12 

Entertainments  included  in  word  "cabaret" 12 

Rate  of  tax- 10, 11 

Retiu-n  of  admigsions,  requirement 23 

Cafes,  admission  to  cabaret 10-12, 23 

Cancellation  of  baseball  game,  refund  of  tax 25 

Canoe  clubs,  taxability  of  dues 21 

Carnivals,  inclusion  within  "outdoor  general  amusement  pai"ks  " 14 

Certificate  by  lessee  of  theater,  etc.,  correctness  of  daily  record  of  admissions. .  27 
Registration,  issuance  to,  and  posting  by,  proprietor  of  place  of  entertain- 
ment   24 

Chambers  of  commerce,  taxajjility  of  dues 21 

Charitable  institutions,  etc.,  admissions  to  entertainments  for 15 

Affidavit  claiming  exemption  from  collection  of  admission  tax 16 

Charity,  admissions  to  entertainments  given  for 15 

23 


24  INDEX    TO   REGULATIONS   NO.    43. 

Article. 

Children,  admissions 2,  8,  9 

Records  and  returns 26 

Circus,  filing  of  schedule  of  itinerary 24 

Registration  of  proprietor  or  authorized  officer 24 

Clubs  included  in  words  "social,  athletic  or  sporting  " 21 

Records  as  to  dues  and  fees 29 

Collection  of  tax  on  admissions,  exemption  affidavit 16 

Person  liable 6,  27 

Collection  of  tax  on  dues,  person  liable 28 

College  entertainments,  admissions  to 15 

Affida^dt  claiming  exemption  from  collection  of  admission  tax 16 

Collusion  with  seller  of  ticket,  presumptive  purchaser  acting  in 3 

Commercial  organizations,  taxability  of  dues 21 

Computation  of  charge  for  admission  to  cabarets 11 

Tax  on  charges  for  admission  and  for  use  of  seats  or  tables 18 

Leased  boxes  and  seats 13 

Concessionaires  selling  refreshments,  exempt  admissions 9 

Critics  of  performances,  taxability  of  admissions 9 

Custody  of  property  necessary  to  performance,  exemption  of  persons  aiding  in . .  9 

Daily  record  of  admissions 24,  26 

Lease  of  theater 27 

Daily  record  of  dues  and  fees 29 

Dancing,  inclusion  within  "cabaret  or  other  similar  entertainment " 12 

Schools,  pavilions,  etc.,  admissions  to 4 

Taxability  of  charges  for,  dependent  on  amount  of  charge 14 

Date  of  admission  as  determining  liability  to  tax 1,  5, 13 

Payment  of  dues,  taxability  dependent  on 19 

Dealers  in  admission  tickets,  sales  by 3 

Declamation,  inclusion  within  "cabaret  or  other  similar  entertainment" 12 

Definitions: 

"Admission" 18 

"Agricultural  fairs " 17 

"All  the  proceeds ■' 15 

"Athletic  club  " 21 

"Cabaret  or  other  similar  entertainment " 12 

"Employees  " 9 

"Municipal  officers '' 9 

"Outdoor  general  amusement  parks " 14 

"Place  " 4 

"Social  clubs" 21 

"Sporting  club  " 21 

Deposit  of  taxes  collected  in  special  account 26 

Dining  rooms,  admissions  to  cabaret 10-12,  25 

Doctors  for  theaters,  taxability  of  admissions 9 

Doorkeepers  of  amusement  enterprises,  violation  of  law 30 

Educational  institutions,  etc.,  admissions  to  entertainments  for 15 

Affidavit  claiming  exemption  from  collection  of  admission  tax 16 

Employees  admitted  free,  taxability 9 

Amusement  enterprises,  violation  of  law 30 

En  bloc  sale  of  admissions 2 

Exchange  of  tickets  for  regular  box-office  tickets 27 

Entertainment,  taxability  of  admissions  to  places  of 4 

Evidence,  agency  or  collusion  in  sale  of  admission  tickets 3 

Exchange  of  admission  ticket  for  higher-priced  ticket 2 

Regular  box-office  ticket 27 

Excursion  boats  providing  opportunity  for  dancing,  taxability  of  charges  of 4 

Exempt  admissions 9 

Entertainments 14,  15 

Organizations,  dues  and  fees 22 

Exemption  from  collecting  tax,  affidavit 16 

Extraordinary  dues  or  assessment,  amount  of  tax 20 

Face  value,  admission  tickets  sold  for  use  at  less  than 3 

Fairs,  agi'icultural,  definition 17 

Taxability  ot  admissions 17 

Filing  copies  of  oioiithly  returns  of  collections  of  taxes  on  admissions 26 

On  dues  and  iees  „ 29 


INDEX    TO   REGULATIONS   NO.   43.  25 

Article. 

Firemen  admitted  free,  taxaljility 9 

Fishing  clubs,  taxability  of  dues'. 21 

Foreign  clubs,  taxability  of  dues 21 

Form,  affidavit  claiming  exemption  from  collection  of  tax  on  admissions 16 

Notice  to  collector  of  lease  of  theater,  etc 27 

Records  and  returns  of  admissions 26 

Registry  application 24 

Fraternal  beneficiary  societies,  etc.,  exemption  of  dues  or  fees 22 

Fraternal  orders,  admissions  to  entertainments  for 15 

Free  admissions,  records 26 

Return  and  payment  of  taxes 23  26 

Taxation 8  9 

General  admission  tickets,  exchange  for  box-office  tickets 27 

Golf  clubs,  taxability  of  dues 21 

Links,  taxability  of  charges  for  use  of 4 

Government,  entertainment  enterprises  conducted  by  or  under  direction  of 15 

Gross  receipts,  payment  of  tax  on 6, 11 

Hotels,  admission  to  cabaret 10-12,  25 

Hunting  clubs,  taxability  of  dues '  21 

Inconsistent  rulings  revoked 31 

Independent  brokers  and  dealers,  sales  of  admission  tickets  by 3 

Indoor  exhibitions,  inclusion  in  "agricultural  fairs" 17 

Initiation  fees,  amount  of  tax 20 

Daily  record  of  club  members  pa\dng 29 

Itinerant  shows,  etc. ,  filing  of  schedule  of  itinerary 24 

Inclusion  within  ' '  outdoor  general  amusement  parks  " 14 

Registration  of  proprietor  or  authorized  officer 24 

Lady,  taxability  of  admission  on  gentleman's  ticket  without  extra  charge 8 

Leases  of  boxes  and  seats I3 

Theaters,  etc.,  collection  of  tax 27 

Life  benefits,  exemption  of  fraternal  societies,  etc. ,  paying 22 

Life  membership  fees  paid  prior  to  November  1,  1917,  taxability 19 

Time  for  paying  tax 20 

Live  stock  shows,  taxability  of  admissions 17 

Lodge  system,  exemption  of  fraternal  beneficiary  societies  operating  under 22 

Mechanical  shows,  inclusion  within  * '  outdoor  general  amusement  pai'ks  " 14 

Membership  fees,  liability  for  tax  on,  dependent  on  time  of  payment 19 

Time  when  tax  on,  payable ^ 20 

Monthly  retui'ns  and  payment  of  collections  of  taxes  on  admissions 23,  24,  26 

Dues  and  fees 28,  29 

Motion-picture  theaters,  admissions  to 14 

Municipalities,  entertainment  enterpiises  conducted  by  or  under  direction  of. .  15 

Officers  admitted  free,  taxability 9 

Music,  orchestral,  inclusion  within  '"cabaret  or  other  similar  entertainment " . .  12 

Name  of  lessee  of  theater,  etc.,  daily  record  of  admissions 27 

Newsboys  selling  papers  to  patrons  of  performance,  exempt  admissions 9 

Newspaper  reporters,  critics,  and  newsboys,  exempt  admissions 9 

Notice,  persons  liable  for,  and  object  of,  admissions  tax 6 

Theater,  notice  to  collector  of  lease  of 27 

War  tax  not  charged,  display  of  notice  prohibited 6 

Numbers,  serial,  on  tickets  of  admission  and  cabaret  checks 25 

Officers,  municipal,  admitted  free,  taxability 9 

Orchestral  music,  inclusion  within  * "  cabaret  or  other  similar  entertainment " . .  12 

"Outdoor  general  amusement  parks,"  definition 14 

Parks,  definition  of  ' '  outdoor  general  amusement  parlis  " 14 

Zoological,  admissions  to 15 

Passes,  baseball  reporters,  etc.,  exemption  from  tax 9 

Payment  of  tax 8,  25 

Payment,  admission  prior  to  November  1, 1917,  effect 1 

Dues,  taxability  dependent  on  time  of 19 

Tax  on  admissions,  person  liable 6,  11 

Passes 8,  25 

Pecuniary  benefits,  exemptioii  of  fraternal  societies,  etc.,  paying 22 

Penalties,  "violation  of  law  and  regulations 30 

Physicians  for  theaters,  taxability  of  admissions 9 

Piers,  admissions  to  outdoor  amusement  parks  conducted  on.^. 14 


26  INDEX   TO   REGULATIONS   NO.   43. 

Article. 

Placard  that  tax  is  not  charged,  displajdng  prohibited 6 

' '  Place, ' '  definition 4 

Policemen  admitted  free,  taxability 9 

Pool  tables,  taxability  of  charges  for  use  of 4 

Posting  signs  stating  admission  charged,  tax  due,  and  total  thereof. 2,  6 

Price  paid  for  admission,  tax  on 3 

Private  dances  given  by  a  society,  admissions  to 12 

Pri^•ilege  of  using  equipment,  taxability  of  admission  charge  as  payment  for...  4 

Profit,  necessity  that  performance  be  for,  in  order  to  tax  admissions 12 

Programs,  notice  in,  as  to  persons  liable  for,  and  object  of,  adpissions  tax 6 

Public,  necessity  that  performance  be,  in  order  to  tax  admissions 12 

Officers  admitted  free,  taxability 9 

Rain  checks,  refund  of  tax  on  redemption  of 25 

Rate  of  tax  on  admissions 2,  7 

Cabarets 10, 11 

Dues 20 

Record  of  admissions,  daily 24,  26 

Lease  of  theater 27 

Performances  claimed  to  be  exempt 16 

Record  of  dues  and  fees 29 

Redemption  of  rain  checks,  refund  of  tax 25 

Refreshments,  cal)aret  performances 10-12,  25 

Concessionaiies  selling,  exempt  admissions 9 

Refund  of  tax  on  passes 8 

Redemption  of  admission  ticket  before  performance 6 

Rain  checks 25 

Season  admission  tickets  or  subscriptions 5 

Registration  of  persons  required  to  collect  taxes  on  admissions 24 

Religious  institutions,  etc.,  admissions  to  entertainments  for 15 

Affidavit  claiming  exemption  from  collection  of  admission  tax 16 

Dues  and  fees  of  fraternal  order  having  religious  practices 22 

Reporters,  exempt  admissions 9 

Resale  of  admission  tickets  by  brokers _. 3 

Tickets  sold  en  bloc,  accounting  for  tax  on  excess  over  purchase  price 2 

Restaurants,  admission  to  cabaret 10-12,  25 

Return  of  admissions 23,  24 

Dues  or  fees 28,  29 

Revocation  of  rulings  inconsistent  with  regulations 31 

Riding  devices j  inclusion  within  ' '  outdoor  general  amusement  parks  " 14 

Scalpers,  sales  of  admission  tickets  through 3 

Schedule  of  itinerary,  filing  by  traveling  shows,  etc 24 

School  entertainments,  admissiona  to 15 

Affidavit  claiming  exemption  fi-om  collection  of  admission  tax 16 

Season  passes,  payment  of  tax 8 

Tickets  of  admission 5 

Monthly  return  of  taxes 25 

Seats,  use  of,  inclusion  in  "admission  " 18 

Serial  numbers  on  tickets  of  admission  and  cabaret  checks,  requirement -  25 

Sick  benefits,  exemption  of  fi-aternal  societies,  etc.,  paying 22 

Sign  stating  admission  charge,  tax  due,  and  total  thereof,  posting 2,  6 

Tax  not  charged,  displaying  prohibited 6 

Who  liable  for,  and  object  of,  tax  on  admissions 6 

Signatm-es,  daily  records  of  admissions - 26 

Singing,  inclusion  within  "cabaret  or  other  similar  entertainment " 12 

Social,  fraternal  orders  in  which  practices  are  primarily 22 

What  clubs  constitute  ' '  social  clubs  " 21 

Spectator,  taxability  of  person  when  attending  performance  as 9 

Sporting  clubs,  what  clubs  constitute •-  21 

Stamp  ' '  Tax  paid  "  on  passes 8,  25 

Tickets  of  admission 25 

State,  entertainment  enterprises  conducted  by  or  under  direction  of 15 

Subscriptions 5 

Swimming  pools,  taxability  of  charges  for  use  of 4 

Tables,  use  of,  inclusion  in  admission 18 

"Tax  paid,"  stamp  on  passes 8,  25 

Stamp  on  tickets  of  admission 25 


INDEX   TO    EEGULATIOXS    NO.    43.  27 

Article. 

Telegraphers,  baseball,  exempt  admissions 9 

Temporary  enclosui'ee,  shows  within,  inclusion  -w-ithin  '"outdoor  general  amuse- 
ment parks  " 14 

Tennis  clubs,  taxability  of  dues 21 

Courts,  taxability  of  charges  for  nse  of 4 

Test  applied  to  determine  taxability  of  admissions 4, 15 

Tickets  of  admission,  exchange  for  higher-priced  tickets 2 

Exchange  of  general  admission  tickets  for  box-office  tickets 27 

Numbering 25 

Procurement  prior  to  November  1,  1917,  effect 1 

Ref imd  of  tax  on  redemption  of  before  performance 6 

Season 5 

Monthly  retxirn  of  taxes 25 

Stamping  ' '  Tax  paid  " 25 

Uncalled-for,  taxability 2 

Time  for  filing  affidavit  of  exemption  from  collecting  tax 16 

Filing  application  for  registration  of  persons  required  to  collect  taxes  on 

admissions 24 

Liability  to  tax  dependent  on  time  of  admission 1 

Lease  of  boxes  or  seats 13 

Season  tickets  or  subscriptions 5 

Making  monthly  retiu-ns  as  to  admissions 26 

Dues  and  fees 29 

Payment  of  dues,  taxability  dependent  on 19 

Tax  on  passes 8 

Total  receipts,  payment  of  tax  on 6,11 

Traveling  shows,  etc.,  filing  schedule  of  itinerary 24 

P^egistration  of  proprietor  or  authorized  officer 24 

Tm'kish  baths,  taxability  of  charges  for  use  of 4 

Uncalled-for  tickets,  taxability 2 

Unpaid  tax  on  dues  or  fees,  covering  period  since  October  31, 1917,  collection. .  28 

Vacant  lots,  shows  on,  inclusion  within  "outdoor  general  amusement  parks" . .  14 

Vaudeville,  admission  to  cabaret 10-12,  25 

Inclusion  within  ' '  outdoor  general  amusement  parks  " 14 

Violation  of  law  or  regulations,  penalties 30 

Zoological  parks,  admissions  to 15 

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